THE REQUIREMENTS FOR THE STRUCTURE AND CONTENT OF THE ARTICLE

1. The article submitted for publication must contain novelty, must be an independent, complete and internally united research work on a current issue, related to tax reform at international and national levels.

2. The article should be structurally divided into sections with headings, reflecting:

• relevance of the research;

• background of a problem;

• proposed research methods  and their originality;

• analysis of the  study findings;

• main conclusions, the results of the research and further discussion of them, or the problem solution.

3. The article should contain illustration material, showing the results of the research.

FORMAT REQUIREMENTS

1. The manuscript files in Microsoft Word format should be converted to .docx.  files

2. Technical format of the article has to comply with the following requirements:

• the page size — A4;

• font — Times New Roman; main text — 14-point, supplementary text (abstract, keywords, tables, figures, references) —  12-point;

• line spacing — 1,0;

• fit to the width;

• indent — 1,25;

• margins — 2.0 cm on all sides;

• page numbers - at the bottom of the page;

3. Article should be 18–25 pages.

4. The article has to contain the following components drawn up in accordance with the journal’s requirements (see the sample):

• UDC code;

• title of the article in Russian and English:

• information about the author given both in Russian and English;

• abstract in Russian and English;

• 5–10 key words in Russian and English;

• the highlights of the article reflecting the key results of the study, theses of the article’s main content, in the form of 3-5 items of the bulleted list;

• the list of references;

• the article should have reference notes given in square brackets provided according to the references.

5. All the elements listed in Sec. 4, indicated first in original language of the article, then in the subsidiary language (articles in Russian - first in Russian and then in English, and in articles in the English- first in English, and then in Russian).

GUIDELINES FOR ABSTRACT WRITING

An Abstract is a source of information on your paper’s content and findings.

1. An Abstract has the following functions:

• allows readers to identify the basic concept of your paper as well as its relevance and decide if the full text paper is of interest to them;

• provides information on your paper and makes it unnecessary to read its full text version if it is of secondary interest to a reader;

• is used in information (including computerized) search systems to find papers and information.

2. Аn Abstract should be:

• informative (no general words);

• original;

• relevant (reflects your paper’s key content and research findings);

• structured (follows the logics of results’ presentation in the paper and divided into sub-headings: the purpose of the research, methods, results, conclusions);

• concise (between 200 and 250 words).

3. Аn Abstract should contain the following content aspects:

• the statement of the object and purpose of your study;

• research methods/methodology;

• results observed;

• the  sphere of results application;

• conclusions drawn from your study.

• the object, topic and purpose of the research (if they are not clear from the title of the paper);

• the research methods/methodology if they are original or of interest for this particular research. For papers concerned with experimental work describe your data sources and data process technique;

• the results of research should be described as precisely and informatively as possible. Include your key theoretical and experimental results, factual information, revealed interconnections and patterns. Give special priority to new results and long-term impact data, important discoveries and verified findings that contradict previous theories as well as data that you think have practical value.

• the sphere for implementation the results of the research;

• conclusions could be associated with recommendations, estimations, suggestions, hypotheses described in the paper.

4. Use the language typical of research and technical documents to compile your abstract  and avoid complex grammatical constructions. Information contained in the title should not be repeated in the abstract. The abstract should be concise and clearl and reflect only the main information of the original paper. The text of the abstract should include key words of the paper

GUIDELINES FOR KEYWORDS

1. Keywords encapsulate the principal topics of the paper. These keywords will be used for indexing purposes as a guide to search the articles in electronic databases, therefore, they should reflect area of science in which the article was written, the subject, the purpose and object of research

2. The keywords can be used as single words and phrases. Key phrase (phrases) should contain no more than three words.

3. Basic principles for keyword selection:

• avoid general and plural terms and multiple concepts (avoid, for example, “and”, “of”).

• be sparing with abbreviations: only abbreviations firmly established in the field may be eligible. These keywords will be used for indexing purposes.

• each keyword should have its separate meaning.

GUIDELINES FOR REFERENCE

1. The list of references should be arranged in the order of the appearance the citations in the text. In case of repeated citation the number is the same.

2. To associate the list of references with the text of the article, you should include a reference as a number (running number of the source from the list) and also the page number in square brackets: [5, с. 115].

3. In the original scientific paper must be not less than 25–40 references, in the scientific review — 50–80 references. The Editorial Board recommends to cite papers indexing in international databases (Scopus, Web of Science).

4. The electronic sources  without an author, statistic and regulation materials  should not be included in the list of reference, but preferably set as a footnotes at the end of the page.

5. Author’s self-citations should not exceed 20 % of the number of sources in the list of references.

INFORMATION ABOUT THE AUTHOR (S)

1. The information about the authors in Russian and English indicates the following data:

• surname, first name, middle name (in full);

• academic degree, academic title (in full);

• position;

• operating unit (department, chair, institute etc.).

• affiliation (the official name of the organization);

• organization address (including postcode);

• author’s e-mail;

• ORCID (Open Researcher and Contributor ID) (if available).

2. Information for communication with the author (not published in the journal):

• post address for correspondence (with post index);

• phone numbers (office, mobile);

• SPIN-code — personal identification author’s number in the Science Index (if available).

3. Full name in English is indicated in accordance with its writing at ORCID or previous publication in foreign journals included in international databases (Scopus, Web of Science), or as it is indicated in a foreign passport.